Tennessee Code Title 35. Fiduciaries and Trust Estates § 35-13-107

(1) a gift made to a trust is to take effect at a date later than the date of the gift instrument; and

(2) when the gift instrument is executed, the gift to the trust would qualify for a charitable deduction under the Internal Revenue Code (26 U.S.C.), if the gift were then effective; and

(3) the trust, or beneficiary of the trust, loses its tax-exempt status before the gift takes effect; THEN

the donor shall be presumed to have intended that the trust should be tax-exempt when the gift was to take effect, unless the donor clearly indicated in the gift instrument that the designated beneficiary should receive the gift even if the gift is not eligible for the charitable deduction. The court has jurisdiction to reform the trust by selecting another tax-exempt beneficiary, or to select another tax-exempt trust, and to select one (1) or more charitable purposes of the gift.